R. HAMDOON, H. Activating the Role of the Auditor in Facing Electronic Publishing Challenges of Financial Lists and Reports. Regional Studies Journal, [S. l.], v. 15, n. 47, p. 177–208, 2021. DOI: 10.33899/regs.2021.167571. Disponível em: https://regs.uomosul.edu.iq/index.php/regs/article/view/47935. Acesso em: 1 dec. 2025.